1-January-2019
English
In close collaboration with the G20 Development Working Group, the OECD is working to develop practical tools to assist developing countries improve their understanding of comparability analysis in mineral product transactions. This work supplements the OECD and G20’s wider work on combating BEPS, with the development of a practical toolkit on improving access to transfer pricing comparability data.
26-September-2018
English
The OECD’s Latin American and Caribbean (LAC) Initiative fosters policy dialogue and peer review in the LAC region. It covers fiscal, investment, public governance and innovation policies. This document describes the fiscal pillar of the Initiative, which aims to improve taxation and public expenditure policies in the region to support economic growth and income redistribution.
2-November-2015
English
Under pressure to offer internationally-competitive tax environments, developing countries offer generous tax breaks that undermine their domestic resource mobilisation efforts with little demonstrable benefit in terms of increased investment. To assist developing countries, the Task Force on Tax and Development has developed a set of Principles to enhance the transparency and governance of tax incentives for developing countries.
2-November-2015
English
The OECD’s Task Force on Tax and Development was created in January 2010. Its role is to advise the OECD Committees in delivering a Tax and Development Programme to improve the enabling environment for developing countries to collect taxes fairly and effectively.
15-October-2015
English
Drawing on recent country experiences and an extensive range of studies, the Platform for Collaboration on Tax prepared this Toolkit aiming to take a fresh look at tax incentive policies in low income countries. The toolkit offers guidance on the design and governance of tax incentives and suggests good practices.
28-July-2015
English
Taxpayer education is the bridge linking tax administration and citizens and a key tool to transform tax culture. Covering innovative strategies in 28 countries, this publication offers ideas and inspiration for taxpayer education, literacy and outreach. The presentation ceremony, which took place in Bolivia, was attended by representatives of EuropeAid, EUROsociAL, Bolivia's National Tax Service and the OECD.
13-July-2015
English
UNDP is pleased to join OECD to take “Tax Inspectors without Borders” to scale. There is strong demand from tax administrations in developing countries, for practical assistance like this. Our joint programme being launched today aims to meet this demand, building on the success of the pilot phase, and drawing on the comparative strength of our two organisations.
1-July-2015
English
The International Tax Dialogue (ITD) is organising its 6th global conference at the OECD. This year’s conference will focus on Tax and the Environment, an issue of growing importance and of direct relevance in the lead up to the COP21 meeting taking place later in the year. The ITD is a joint initiative of the EC, IDB, IMF, OECD, World Bank and CIAT.
30-June-2015
English
3-June-2015
English
In 2013, a Declaration on Base Erosion and Profit Shifting was adopted at the Ministerial Council Meeting (MCM), and this was followed in 2014 with the Declaration on Automatic Exchange of Information in Tax Matters. Both Declarations called for updates on the progress made in these important areas, and this report sets out the key developments in both areas over the last 12 months.